Separate business unit compliance for non-SEBI-regulated debenture trustee activities receives an extended implementation timeline amid regulatory rev...
Input Service Distributor credit rules assign eligibility, reversals and refund treatment to recipients while excluding transfer invoices from turnove...
Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Service by affixation of an adjudication order at registered premises, recorded through an official communication and panchnama, is treated as admissible and presumptively valid for commencing limitation in service tax appeals. Where the appellant continues to hold the premises, a plea of non-receipt lacks basis. Commissioner (Appeals) may condone delay only for the statutorily specified additional 30 days and cannot entertain an appeal filed beyond that outer limit. An appeal filed after the condonable period is therefore time-barred.
Service by affixation of an adjudication order at registered premises, recorded through an official communication and panchnama, is treated as admissible and presumptively valid for commencing limitation in service tax appeals. Where the appellant continues to hold the premises, a plea of non-receipt lacks basis. Commissioner (Appeals) may condone delay only for the statutorily specified additional 30 days and cannot entertain an appeal filed beyond that outer limit. An appeal filed after the condonable period is therefore time-barred.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
